Assessing The Effectiveness of Sharia-Based SustainabilityReporting Model in Enhancing Islamic Social Finance for Sustainable Development and Planning of Village Assets: A Case ‎Study of Sumberdodol Village

Authors

  • Yunaita Rahmawati

    Department of Sharia Accounting, Faculty of Islamic Economics and Business, State Islamic Institute of Ponorogo, Ponorogo, Jawa ‎Timur, 63492, Indonesia

  • Muhtadin Amri

    Department of Sharia Accounting, Faculty of Islamic Economics and Business, State Islamic Institute of Ponorogo, Indonesia, Ponorogo, ‎Jawa Timur, 63492, Indonesia

  • Choirul Daroji

    Department of Islamic Economics, Faculty of Islamic Economics and Business, State Islamic Institute of Ponorogo, Ponorogo, Jawa ‎Timur, 63492, Indonesia

  • Ajeng Wahyuni

    Department of Zakat and Waqf Management, Faculty of Islamic Economics and Business, State Islamic Institute of Ponorogo, Ponorogo, ‎Jawa Timur, 63492, Indonesia

  • Eka Rahayu

    Department of Islamic Banking, Faculty of Islamic Economics and Business, State Islamic Institute of Ponorogo, Ponorogo, Jawa Timur, ‎‎63492, Indonesia

How to Cite

Rahmawati, Y., Amri , M. ., Daroji , C. ., Wahyuni , A. ., & Rahayu, E. . (2025). Assessing The Effectiveness of Sharia-Based SustainabilityReporting Model in Enhancing Islamic Social Finance for Sustainable Development and Planning of Village Assets: A Case ‎Study of Sumberdodol Village. International Journal of Accounting and Economics Studies, 12(4), 374-385. https://doi.org/10.14419/gc076q42

Received date: July 5, 2025

Accepted date: August 5, 2025

Published date: August 15, 2025

DOI:

https://doi.org/10.14419/gc076q42

Keywords:

Accountability; Islamic Social Finance; Sharia-Based Sustainability Reporting; Sustainable Development; Transparency

Abstract

This research analyzes the role of a Sharia-compliant sustainability reporting model in increasing the effectiveness of Islamic social finance ‎for sustainable development and village asset management in Sumberdodol Village. The study employs a descriptive quantitative approach ‎, which integrates questionnaire surveys and structured interviews with the BUMDES management. The results showed that compliance with ‎Sharia law brings considerable improvements concerning a business’s financial management, accountability, and transparency. In particular, ‎the results observed improved transparency and accuracy in financial reporting, accountability in asset management, and a focus on social ‎responsibility coupled with strategic planning as core elements of financial management. The study concludes that the Sharia-compliant ‎sustainability reporting model successfully enhances Islamic social finance for sustainable development and village asset management in ‎rural areas while also offering pragmatic approaches to the management of village assets‎.

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How to Cite

Rahmawati, Y., Amri , M. ., Daroji , C. ., Wahyuni , A. ., & Rahayu, E. . (2025). Assessing The Effectiveness of Sharia-Based SustainabilityReporting Model in Enhancing Islamic Social Finance for Sustainable Development and Planning of Village Assets: A Case ‎Study of Sumberdodol Village. International Journal of Accounting and Economics Studies, 12(4), 374-385. https://doi.org/10.14419/gc076q42

Received date: July 5, 2025

Accepted date: August 5, 2025

Published date: August 15, 2025